财务词汇

其它资产otherassets递延资产deferredassets债券发行成本deferredbondissuancecosts长期预付租金longtermprepaidrent长期预付保险费longtermprepaidinsurance递延所得税资产deferredincometaxassets预付退休金prepaidpensioncost其它递延资产otherdeferredassets闲置资产idleassets长期应收票据及款项与催收帐款longtermnotesaccountsandoverduereceivables长期应收票据longtermnotesreceivable长期应收帐款longtermaccountsreceivable催收帐款overduereceivables长期应收票据及款项与催收帐款关系人longtermnotesaccountsandoverduereceivablesrelatedparties其它长期应收款项otherlongtermreceivables备抵呆帐长期应收票据及款项与催收帐款allowanceforuncollectibleaccountslongtermnotesaccountsandoverduereceivables出租资产重估增值assetsleasedtoothersincrementalvaluefromrevaluation累积折旧出租资产accumulateddepreciationassetsleasedtoothers存出保证金refundabledeposit资本公积库藏股票交易additionalpaidincapitaltreasurystocktransactions保留盈余或累积亏损retainedearningsaccumulateddeficit法定盈余公积legalreserve特别盈余公积specialreserve意外损失准备contingencyreserve改良扩充准备improvementandexpansionreserve偿债准备specialreserveforredemptionofliabilities其它特别盈余公积otherspecialreserve未分配盈余或累积亏损retainedearningsinappropriateoraccumulateddeficit累积盈亏accumulatedprofitorloss前期损益调整priorperiodadjustments本期损益netincomeorlossforcurrentperiod杂项资产miscellaneousassets受限制存款certificateofdepositrestricted杂项资产其它miscellaneousassetsother负债liabilities流动负债currentliabilities短期借款shorttermborrowingsdebt银行透支bankoverdraft银行借款bankloan短期借款业主shorttermborrowingsowners短期借款员工shorttermborrowingsemployees短期借款关系人shorttermborrowingsrelatedparties短期借款其它shorttermborrowingsother应付短期票券shorttermnotesandbillspayable应付商业本票commercialpaperpayable银行承兑汇票bankacceptance其它应付短期票券othershorttermnotesandbillspayable应付短期票券折价discountonshorttermnotesandbillspayable应付票据notespayable应付票据notespayable应付票据关系人notespayablerelatedparties其它应付票据othernotespayable应付帐款accountspayable应付帐款关系人accountspayablerelatedparties应付所得税incometaxespayable应付所得税incometaxpayable应付费用accruedexpenses应付薪工accruedpayroll应付租金accruedrentpayable应付利息accruedinterestpayable应付营业税accruedVATpayable应付税捐其它accruedtaxespayableother其它应付费用otheraccruedexpensespayable其它应付款otherpayables应付购入远汇款forwardexchangecontractpayable应付远汇款外币forwardexchangecontractpayableforeigncurrencies买卖远汇溢价premiumonforwardexchangecontract应付土地房屋款payablesonlandandbuildingpurchased应付设备款Payablesonequipment其它应付款关系人otherpayablesrelatedparties应付股利dividendpayable应付红利bonuspayable应付董监事酬劳compensationpayabletodirectorsandsupervisors其它应付款其它otherpayablesother预收款项advancereceipts预收货款salesrevenuereceivedinadvance预收收入revenuereceivedinadvance其它预收款otheradvancereceipts一年或一营业周期内到期长期负债longtermliabilitiescurrentportion一年或一营业周期内到期公司债corporatebondspayablecurrentportion一年或一营业周期内到期长期借款longtermloanspayablecurrentportion一年或一营业周期内到期长期应付票据及款项longtermnotesandaccountspayableduewithinoneyearoroneoperatingcycle一年或一营业周期内到期长期应付票据及款项关系人longtermnotesandaccountspayablestorelatedpartiescurrentportion其它一年或一营业周期内到期长期负债otherlongtermliabilitiescurrentportion其它流动负债othercurrentliabilities销项税额VATreceivedoroutputtax暂收款temporaryreceipts代收款receiptsundercustody估计售后服务保固负债estimatedwarrantyliabilities递延所得税负债deferredincometaxliabilities递延兑换利益deferredforeignexchangegain业主股东ownerscurrentaccount同业往来currentaccountwithothers其它流动负债其它othercurrentliabilitiesothers长期负债longtermliabilities应付公司债corporatebondspayable应付公司债corporatebondspayable应付公司债溢折价premiumdiscountoncorporatebondspayableaccruedrevenue应计收入accumulateddepreciation累计折旧adjustedtrialbalance调整后试算余额adjustingentry调整分录bookbvalueofaplantasset固定资产账面净值cashbasisaccounting现金收付制会计contraaccount备抵调整账户depreciation折旧matchingprinciple配比原则plantasset固定资产prepaidexpense待摊费用revenueprinciple收入原则timeperiodconcept时间期间概念unearnedrevenue未实现收入一贯原则consistency人名帐户personalaccount工作底稿workingpaper已承兑汇票accepteddraftbill已发行股本issuedcapital己催缴股本calledupcapital己缴股本paidupcapital已赎回票据retiredbill欠付催缴股款callsinarrear毛存现金cashinhand毛利grossprofit毛利率grossprofitratiomargin毛损grossloss日记簿journal月结单monthlystatement少量余额minoritybalance分配allocation分类帐ledger公证文件noting分摊apportionment加成markup永久业权freehold主要成本primecost未催缴股本uncalledcapital申请及分配applicationandallotment目标条款objectclause平价发行issuedatpar出让人帐vendoraccount自平selfbalancing自平分类帐selfbalancingledger自动转帐autopay成本会计costaccounting共同joint存货记录簿stockrecords存货周转率stockturnoverrate存货帐stockaccount年终盘点存货yearendstocktaking企业个体businessentity合伙企业partnership在运品goodsintransit在制品workinprogress呆帐baddebts呆帐准备provisionforbaddebts没收forfeiture利息帐法interestaccountmethod重置replacement决算表finalaccounts折扣栏discountcolumn折旧depreciation折旧帐法depreciationaccountmethod折旧准备帐法depreciationprovisionaccountmethod折价discount非人名帐户impersonalaccount抽取extract固定资产fixedassets长期负债longtermliabilities法人legalperson股本sharecapital拒付票据dishonouredbill股份share或有负债contingentliability所有权ownership承兑acceptance承兑人acceptor法定股本authorisedcapital股东主权shareholdersequity股东资金shareholdersfund受票人drawee直线折旧法straightlinedepreciationmethod直接工资directwages直接原料directmaterial直接费用directexpenses股票sharecertificate承销人consignee承销清单accountsales抵销setoffs抵销性错误compensatingerror定额制度imprestsystem科目account负债liabilities信讬人trustee按比例分配prorata背书endorsement持票人holder盈余surplus盈余分拨帐appropriationaccount重点钜数materiality重估折旧法revaluationdepreciationmethod借方debit借项通知单debitnote借项通知单银行用debitadvice库存现金cashinhand配比match个别several纯利netprofit纯利率netprofitratio记帐时借贷方互调completereversalofentries特别原始簿specialbookoforiginalentry原始分录错误erroroforiginalentry原始分录簿bookoforiginalentry原则性错误errorofprinciple流动资产currentassets流动负债currentliabilities流动比率currentratio流动抵押品floatingcharge租购hirepurchase租购公司hirer个体entity差额承上balancebroughtdown差额承前balancebroughtforward差额转下balancecarrieddown帐户account透支overdraft透支额度facilityextent名调乱错误errorofcommission现金日记簿cashbook现金收支帐receiptsandpaymentsaccount现金折扣cashdiscount虚帐户nominalaccount净损失netloss累积基金accumulatedfund停止经营quitconcern动用资金capitalemployed专利税royalty专利权patent货物寄销帐goodssentonconsignmentaccount票面值parvalue接纳accept净流动资产netcurrentassets速动比率liquidityratio寄销consignment寄销人consignor寄销帐consignmentaccount票据拒付手续费notingcharges票据贴现discountingbillofexchange组织大纲memorandumofassociation组织章程articlesofassociation商誉goodwill贷方credit贷项通知单creditnote贷项通知单银行用creditadvice提用drawings提款帐drawingsaccount费用expenses期未存货closingstock期初存货openingstock单式簿记singleentrybookkeeping备忘memorandum补助分类帐subsidiaryaccount报表statement贴现discount发票invoice发票人drawer间接工资indirectwages贴现手续费discountingcharge普通股ordinaryshares普通日记簿generaljournal普通原始簿generalbookoforiginalentry间接原料indirectmaterial间接费用indirectexpensesoverhead间接制造成本factoryoverhead开帐分录openingentries结帐分录closingentries短期合营jointventure短期合营帐jointventureaccount短期合营备忘帐memorandumjointventureaccount结算票据honourthebillofexchange超额利润superprofit资本capital资本主proprietor资本支出capitalexpenditure资本报酬率returnoncapitalemployed零用现金凭单pettycashvoucher零用现金簿pettycashbook债权人creditor债券debenture预计利息帐法interestsuspenseaccountmethod预付费用prepaidexpenses预取收益receiptinadvance会计等式accountingequation损益帐profitandlossaccount损益计算incomedetermination过帐posting资产assets资产负债表balancesheet资产收回价值goodsrepossessedvalue试算表trialbalance经常性项目recurrentitem溢价premium溢价发行issuedatpremium催缴股款call银行往来调节表bankreconciliationstatement复式簿记doubleentrybookkeeping说明accountfor实帐户realaccount对销contra制成品finishedgoods汇票billofexchangedraft实际成本actualcost截线entershort认讲意图offer暂记帐户suspenseaccount销货成本costofgoodssold销货折扣discountsallowed销货退回簿returnsinwardsbook销货净额netsales销货发票salesinvoice销货簿salesjournal调整adjustment制造成本会计manufacturingaccount数量表达及稳定货币量度quantifiabilityandstablemonetarymeasure随要随付payableondemand余绌surplusanddeficit遗漏错误errorofomission余额承上balancebroughtdown余额承前balancebroughtforward余额递减折旧法reducingbalancedepreciationmethod余额转下balancecarrieddown历史成本historicalcost担保还款佣金delcrederecommission总分类帐generalledger应付帐款分类帐creditorsledgerpurchasesledger应付帐款分类帐统制帐户creditorsledgercontrolaccountpurchasesledgercontrolaccount应收帐款分类帐debtorsledgersalesledger应收帐款分类帐统制帐户debtorsledgercontrolaccountsalesledgercontrolaccount应计收益accruedincome亏绌deficit购货折扣discountsreceived购货退出簿returnsoutwardsbook购货帐purchasesaccount购货净额netpurchases购货簿purchasesjournal营业折扣tradediscount购销帐tradingaccount购销损益帐tradingandprofitandlossaccount优先股preferenceshares应付帐款赊帐期限creditperiodreceivedformtradecreditors应付票据billpayable应收帐款赊帐期限creditperiodallowedtotradedebtors应收票据billreceivable应计基础accruedbasis购买权option偿债基金sinkingfund营运资金比率workingcapitalratio转让transfer旧换新tradein稳健保守conservatismprudence簿记bookkeeping继续经营goingconcern变产帐realisationaccount赎回资本准备金capitalredemptionreservefundAccountingsystem会计系统AmericanAccountingAssociation美国会计协会AmericanInstituteofCPAs美国注册会计师协会Audit审计Balancesheet资产负债表Bookkeepking簿记Cashflowprospects现金流量预测CertificateinInternalAuditing内部审计证书CertificateinManagementAccounting管理会计证书CertificatePublicAccountant注册会计师Costaccounting成本会计Externalusers外部使用者Financialaccounting财务会计FinancialAccountingStandardsBoard财务会计准则委员会Financialforecast财务预测Generallyacceptedaccountingprinciples公认会计原则Generalpurposeinformation通用目的信息GovernmentAccountingOffice政府会计办公室Incomestatement损益表InstituteofInternalAuditors内部审计师协会InstituteofManagementAccountants管理会计师协会Integrity整合性Internalauditing内部审计Internalcontrolstructure内部控制结构InternalRevenueService国内收入署Internalusers内部使用者Managementaccounting管理会计Returnofinvestment投资回报Returnoninvestment投资报酬SecuritiesandExchangeCommission证券交易委员会Statementofcashflow现金流量表Statementoffinancialposition财务状况表Taxaccounting税务会计Accountingequation会计等式Articulation勾稽关系Assets资产Businessentity企业个体Capitalstock股本Corporation公司Costprinciple成本原则Creditor债权人Deflation通货紧缩Disclosure批露Expenses费用Financialstatement财务报表Financialactivities筹资活动Goingconcernassumption持续经营假设Inflation通货膨涨Investingactivities投资活动Liabilities负债Negativecashflow负现金流量Operatingactivities经营活动Ownersequity所有者权益Partnership合伙企业Positivecashflow正现金流量Retainedearning留存利润Revenue收入Soleproprietorship独资企业Solvency清偿能力Stabledollarassumption稳定货币假设Stockholders股东Stockholdersequity股东权益Windowdressing门面粉饰Account帐apaymentorseriouspayments一次或多次付款abatement扣减absoluteandunconditionalpayments绝对和无条件付款acceleratedpayment加速支付acceptancedate接受日acceptance接受accession加入accessories附属设备accountability承担责任的程度accountingbenefits会计利益accountingperiod会计期间accountingpolicies会计政策accountingprinciple会计准则accountingtreatment会计处理accountsreceivables应收账款accounts账项accreditedinvestors经备案的投资人accumulatedallowance累计准备金acknowledgementrequirement对承认的要求acquisitionofassets资产的取得acquisitions兼并ActonProductLiability德国生产责任法action诉讼actualownership事实上的所有权additionalfilings补充备案additionalmargin附加利差additionalrisk附加风险additions设备的附件adjustedtaxbasis已调整税基adjustmentofyield对收益的调整administrativefee管理费AdministrativeLaw美国行政法advancenotice事先通知advance放款adversetaxconsequences不利的税收后果advertising做广告affiliatedgroup联合团体affiliate附属机构AfricanLeasingAssociation非洲租赁协会aftertaxrate税后利率aggregaterents合计租金aggregaterisk合计风险agreementconcerningrightsofexplorenaturalresources涉及自然资源开发权的协议agreement协议alliances联盟allocationoffinanceincome财务收益分配allowanceforlossesonreceivables应收款损失备抵金alternativeuses改换用途地使用amenabilitytoforeigninvestment外国投资的易受控制程度amendment修改amortizationofdeferredloanfeesandrelatedconsideration递延的贷款费和相关的报酬的摊销amortizationschedule摊销进度表amortize摊销amountofrecourse求偿金额amountofusage使用量AMTAlternativeMinimumTax美国可替代最低税analogousto类推为annualbudgetappropriation年度预算拨款appendix契约性文件的附件applicablelaw适用法律applicablesecuritieslaws适用的证券法律applicabletaxlife适用的应纳税寿命appraisal评估appraisers评估人员appreciation溢价appropriationprovisions拨款条例appropriation侵占approvalauthority核准权approval核准approximation近似arbitraryandartificiallyhighvalue承租人违约出租人收回租赁物时法官判决的任意的和人为抬高的价值arbitration仲裁armslengthtransaction公平交易arrangement安排arrest扣留Article2A美国统一商法典关于法定融资租赁的条款articlesofincorporation公司章程AsiaLeaae亚洲租赁协会assess评估assetmanager设备经理assetriskinsurance资产风险保险assetsecuritization资产证券化assetspecificity资产特点assettracking资产跟踪assetbackedfinancing资产支持型融资assetbasedlessor立足于资产的出租人assetorientedlessor经营租赁中的资产导向型出租人asset资产assignee受让人assignment让与association社团attheexpiry期限届满时ATTautomatictransferoftitle所有权自动转移attachments附着物attributes属性auctionsale拍卖audits审计authenticate认证authentication证实authority当局authorize认可availabilityoffixedratemediumtermfinancing固定利率中期融资可得到的程度availableforsalesecurities正供出售证券averagelife平均寿命averagemanagednetfinancedassets所管理的已筹资金资产净额平均值backedupservicer替补服务者balancesheetdate资产负债表日bandwidth带宽bankaffiliates银行的下属机构bankquote银行报价bankruptcycost破产成本bankruptcycourt破产法院bankruptcylaw破产法bankruptcyproceedings破产程序bankruptcy破产bareboatcharterer光船承租人bargainrenewaloption廉价续租任择权basicearningspershare每股基本收益basicrent基本租金各期应付的租金beneficiaries受益人bigticketitems大额项目billandcollect开票和收款bindingagreement有约束力的协议blindvendordiscount卖主暗扣bluebook蓝皮书美国二手市场设备价格手册bookincome账面收入bookloses账面亏损borrower借款人BPObargainpurchaseoption廉价购买任择权bridgefacility桥式融通bridge桥梁brokerfee经纪人费brokers经纪人buildtosuitleases租赁物由承租人承建或承造的租赁协议bulldozer推土机bundledadditionalservices捆绑在一起的附加服务bundling捆绑服务businessacquisition业务收购businessandoccupationtax营业及开业许可税businessgeneration业务开发businesstrust商业信托byelaws细则byte字节cancelability可撤销性cancelable可撤销的capacity资格capitalallocation资本分派capitalconstraint资金掣肘capitalcontribution出资额capitalcost资本费用capitalexpenditure基建费用capitallease融资租赁协议capitalmarket资本市场capitalize资本化captivefinancecompany专属金融公司captives专属公司carryingamount维持费用carryingvalue账面结存价值caselaw案例法cashcollatera1现金抵押cashelection现金选择cashflowcoverageratio现金流偿债能力比率cashflow现金流cashreceiptsandcashapplications现金收入及现金运用casualtyvalue要因价值指租赁物毁坏或灭失时承租人应付的赔偿金额casualty灾变事故CATcomputeraddedtomograph依靠电脑的层析X射线摄影机category种类causalsale偶然销售ceiling上限cellularmobile移动通信centralauthority中央集权certificateofacceptance接受证书验收证书certificateofparticipation共享证书certificate证书charitabletrust公益信托chattelmortgage动产抵押chattelpaper动产文据checkingaccount存款支票户checklists审核内容清单circuitboard线路板civilandcommerciallaw民商法CivilCode德国民法典civillawcountry欧洲大陆各国的大陆法系国家claim权利要求classes级别classificationcriteria归类标准classificationdetermination类别的确定classificationindicators分类指标classificationofleases租赁协议分类classificationopinion分类观点classificationprocess归类过程clawback用附加税填补福利开支client顾客clinic诊所collateralagent副代理人collateraltrackingsystem抵押物跟踪制度collateralvalue抵押物价值collateralizedbythirdpartymedicalreceivablesdue以第三方到期医疗应收款作为质押collateral抵押物collectanddisburse收取和支付collectibility可收回程度collection托收comfortlevel方便程度commerceclause商务条款commercialrisk商业风险commercialterms商业条款commissions佣金commitment承诺commoncarriage通用车队commonlawcountry英美等海洋法系国家commontrust共同信托commonality通用性compensate补偿competitiverisk竞争风险competitor竞争者complexfinanceleases复杂的融资租赁comprehensiveincome综合收入comptroller审计官computer计算机conceptualdifference概念上的差别concessionperiod持有特许权的期间concession让步特许conclusion结论conditionalsalesagreement附条件销售协议conditionsofusage使用条件conduitstructure管道结构的公司confidentiality保密性configure改装conflict冲突connectivility信息传递中的可连通性consensualornonconsensuallien同意或非经同意的留置权consent同意consideration对价consolidation合并constructiveacceptanceofcollateral抵押物的指定接受constructivesale推定出售consultingandadvisoryservices咨询及顾问服务ConsumerCreditAct德国消费者信用法consumerpriceindex消费者价格指数consumersecuredtransaction消费者有担保交易consumertransaction消费者交易consumptiontax消费税container集装箱contingentrental随机租金contingentrents随机租金continuationbeyondtheterminationdate终止日后的接续continuousandclosecustomercontact同客户持续而紧密的接触contractmaintenance对设备的合同维修contractorigination合同开发contractpool合同池contractportfolio合同组合contractsales合同出售contractingcost缔约成本contractingstates缔约国contractsforservices服务合同contractualprovisions合同条款contributions出资ConventionontheRecognitionandEnforcementofForeignArbitralAward承认和执行外国仲裁裁决公约convention公约convertedsubordinatednotes可转换次级票据convincingcase有说服力的案例coreframework核心框架corporatedebtmarket公司债市场corporateguarantees公司担保corporateincometax公司所得税corporation公司correlation相关性costofcapital资金成本costoffunds筹资成本costofsale销售成本coterminousrate同期利率counsel律师counterclaim反诉counterpart副本courseofdealingandusageoftrade交易习惯和贸易惯例covenants契约coverage保险中的险别crane起重机creditandliquidityenhancement信用及流动性增级creditcardreceivables信用卡应收款creditcard信用卡creditdevelopment信用变化creditenhancement信用增级credithistoryandprofile信用记录和规模creditrating信用等级creditriskallocationandmanagement信用风险的分摊及管理creditrisk信用风险creditunderwritingprocess信用担保程序creditbasedlessor立足于信用的出租人creditorientedlessor经营租赁中的信贷导向型出租人creditors债权人creditworthiness信誉criterion衡量用的标准criticalgoals关键性目标crossborderfunding跨境融资currencyrisk货币风险currentandnoncurrentliabilities当期及非当期负债currentratio流动比率currentrealization即期实现cushion缓冲customercontact客户联系customerspurchasecycle客户的购买周期customers客户Account帐户Accountingsystem会计系统AmericanAccountingAssociation美国会计协会AmericanInstituteofCPAs美国注册会计师协会Audit审计Balancesheet资产负债表Bookkeepking簿记Cashflowprospects现金流量预测CertificateinInternalAuditing内部审计证书CertificateinManagementAccounting管理会计证书CertificatePublicAccountant注册会计师Costaccounting成本会计Externalusers外部使用者Financialaccounting财务会计FinancialAccountingStandardsBoard财务会计准则委员会Financialforecast财务预测Generallyacceptedaccountingprinciples公认会计原则Generalpurposeinformation通用目的信息GovernmentAccountingOffice政府会计办公室Incomestatement损益表InstituteofInternalAuditors内部审计师协会InstituteofManagementAccountants管理会计师协会Integrity整合性Internalauditing内部审计Internalcontrolstructure内部控制结构InternalRevenueService国内收入署Internalusers内部使用者Managementaccounting管理会计Returnofinvestment投资回报Returnoninvestment投资报酬SecuritiesandExchangeCommission证券交易委员会Statementofcashflow现金流量表Statementoffinancialposition财务状况表Taxaccounting税务会计Accountingequation会计等式Articulation勾稽关系Assets资产Businessentity企业个体Capitalstock股本Corporation公司Costprinciple成本原则Creditor债权人Deflation通货紧缩Disclosure批露Expenses费用Financialstatement财务报表Financialactivities筹资活动Goingconcernassumption持续经营假设Inflation通货膨涨Investingactivities投资活动Liabilities负债Negativecashflow负现金流量Operatingactivities经营活动Ownersequity所有者权益Partnership合伙企业Positivecashflow正现金流量Retainedearning留存利润Revenue收入Soleproprietorship独资企业Solvency清偿能力Stabledollarassumption稳定货币假设Stockholders股东Stockholdersequity股东权益一贯原则consistency人名帐户personalaccount工作底稿workingpaper已承兑汇票accepteddraftbill已发行股本issuedcapital己催缴股本calledupcapital己缴股本paidupcapital已赎回票据retiredbill欠付催缴股款callsinarrear毛存现金cashinhand毛利grossprofit毛利率grossprofitratiomargin毛损grossloss日记簿journal月结单monthlystatement少量余额minoritybalance分配allocation分类帐ledger公证文件noting分摊apportionment加成markup永久业权freehold主要成本primecost未催缴股本uncalledcapital申请及分配applicationandallotment目标条款objectclause平价发行issuedatpar出让人帐vendoraccount自平selfbalancing自平分类帐selfbalancingledger自动转帐autopay成本会计costaccounting共同joint存货记录簿stockrecords存货周转率stockturnoverrate存货帐stockaccount年终盘点存货yearendstocktaking企业个体businessentity合伙企业partnership在运品goodsintransit在制品workinprogress呆帐baddebts呆帐准备provisionforbaddebts没收forfeiture利息帐法interestaccountmethod重置replacement决算表finalaccounts折扣栏discountcolumn折旧depreciation折旧帐法depreciationaccountmethod折旧准备帐法depreciationprovisionaccountmethod折价discount非人名帐户impersonalaccount抽取extract固定资产fixedassets长期负债longtermliabilities法人legalperson股本sharecapital拒付票据dishonouredbill股份share或有负债contingentliability所有权ownership承兑acceptance承兑人acceptor法定股本authorisedcapital股东主权shareholdersequity股东资金shareholdersfund受票人drawee直线折旧法straightlinedepreciationmethod直接工资directwages直接原料directmaterial直接费用directexpenses股票sharecertificate承销人consignee承销清单accountsales抵销setoffs抵销性错误compensatingerror定额制度imprestsystem科目account负债liabilities信讬人trustee按比例分配prorata背书endorsement持票人holder盈余surplus盈余分拨帐appropriationaccount重点钜数materiality重估折旧法revaluationdepreciationmethod借方debit借项通知单debitnote借项通知单银行用debitadvice库存现金cashinhand配比match个别several纯利netprofit纯利率netprofitratio记帐时借贷方互调completereversalofentries特别原始簿specialbookoforiginalentry原始分录错误erroroforiginalentry原始分录簿bookoforiginalentry原则性错误errorofprinciple流动资产currentassets流动负债currentliabilities流动比率currentratio流动抵押品floatingcharge租购hirepurchase租购公司hirer个体entity差额承上balancebroughtdown差额承前balancebroughtforward差额转下balancecarrieddown帐户account透支overdraft透支额度facilityextent名调乱错误errorofcommission现金日记簿cashbook现金收支帐receiptsandpaymentsaccount现金折扣cashdiscount虚帐户nominalaccount净损失netloss累积基金accumulatedfund停止经营quitconcern动用资金capitalemployed专利税royalty专利权patent货物寄销帐goodssentonconsignmentaccount票面值parvalue接纳accept净流动资产netcurrentassets速动比率liquidityratio寄销consignment寄销人consignor寄销帐consignmentaccount票据拒付手续费notingcharges票据贴现discountingbillofexchange组织大纲memorandumofassociation组织章程articlesofassociation商誉goodwill贷方credit贷项通知单creditnote贷项通知单银行用creditadvice提用drawings提款帐drawingsaccount费用expenses期未存货closingstock期初存货openingstock单式簿记singleentrybookkeeping备忘memorandum补助分类帐subsidiaryaccount报表statement贴现discount发票invoice发票人drawer间接工资indirectwages贴现手续费discountingcharge普通股ordinaryshares普通日记簿generaljournal普通原始簿generalbookoforiginalentry间接原料indirectmaterial间接费用indirectexpensesoverhead间接制造成本factoryoverhead开帐分录openingentries结帐分录closingentries短期合营jointventure短期合营帐jointventureaccount短期合营备忘帐memorandumjointventureaccount结算票据honourthebillofexchange超额利润superprofit资本capital资本主proprietor资本支出capitalexpenditure资本报酬率returnoncapitalemployed零用现金凭单pettycashvoucher零用现金簿pettycashbook债权人creditor债券debenture预计利息帐法interestsuspenseaccountmethod预付费用prepaidexpenses预取收益receiptinadvance会计等式accountingequation损益帐profitandlossaccount损益计算incomedetermination过帐posting资产assets资产负债表balancesheet资产收回价值goodsrepossessedvalue试算表trialbalance经常性项目recurrentitem溢价premium溢价发行issuedatpremium催缴股款call银行往来调节表bankreconciliationstatement复式簿记doubleentrybookkeeping说明accountfor实帐户realaccount对销contra制成品finishedgoods汇票billofexchangedraft实际成本actualcost截线entershort认讲意图offer暂记帐户suspenseaccount销货成本costofgoodssold销货折扣discountsallowed销货退回簿returnsinwardsbook销货净额netsales销货发票salesinvoice销货簿salesjournal调整adjustment制造成本会计manufacturingaccount数量表达及稳定货币量度quantifiabilityandstablemonetarymeasure随要随付payableondemand余绌surplusanddeficit遗漏错误errorofomission余额承上balancebroughtdown余额承前balancebroughtforward余额递减折旧法reducingbalancedepreciationmethod余额转下balancecarrieddown历史成本historicalcost担保还款佣金delcrederecommission总分类帐generalledger应付帐款分类帐creditorsledgerpurchasesledger应付帐款分类帐统制帐户creditorsledgercontrolaccountpurchasesledgercontrolaccount应收帐款分类帐debtorsledgersalesledger应收帐款分类帐统制帐户debtorsledgercontrolaccountsalesledgercontrolaccount应计收益accruedincome亏绌deficit购货折扣discountsreceived购货退出簿returnsoutwardsbook购货帐purchasesaccount购货净额netpurchases购货簿purchasesjournal营业折扣tradediscount购销帐tradingaccount购销损益帐tradingandprofitandlossaccount优先股preferenceshares应付帐款赊帐期限creditperiodreceivedformtradecreditors应付票据billpayable应收帐款赊帐期限creditperiodallowedtotradedebtors应收票据billreceivable应计基础accruedbasis购买权option偿债基金sinkingfund营运资金比率workingcapitalratio转让transfer旧换新tradein稳健保守conservatismprudence簿记bookkeeping继续经营goingconcern变产帐realisationaccount赎回资本准备金capitalredemptionreservefund英汉会计词汇accept接纳acceptance承兑accepteddraftbill已承兑汇票acceptor承兑人account科目帐户accountfor说明accountsales承销清单accountingequation会计等式accruedbasis应计基础accruedincome应计收益accumulatedfund累积基金actualcost实际成本adjustment调整allocation分配applicationandallotment申请及分配apportionment分摊appropriationaccount盈余分拨帐articlesofassociation组织章程assets资产authorisedcapital法定股本autopay自动转帐baddebts呆帐balancebroughtdown余额承上balancebroughtforward余额承前balancecarrieddown余额转下balancesheet资产负债表bankreconciliationstatement银行往来调节表billofexchangedraft汇票billpayable应付票据billreceivable应收票据bookoforiginalentry原始分录簿bookkeeping簿记businessentity企业个体call催缴股款calledupcapital己催缴股本callsinarrear欠付催缴股款capital资本capitalemployed动用资金capitalexpenditure资本支出capitalredemptionreservefund赎回资本准备金cashbook现金日记簿cashdiscount现金折扣cashinhand手存现金closingstock期未存货compensatingerror抵销性错误completereversalofentries记帐时借贷方互调conservatism稳健保守consignee承销人consignment寄销consignmentaccount寄销帐consignor寄销人consistency一贯原则contingentliability或有负债contra对销costaccounting成本会计costofgoodssold销货成本credit贷方creditadvice贷项通知单银行用creditnote贷项通知单creditperiodallowedtotradedebtors应收帐款赊帐期限creditperiodreceivedformtradecreditors应付帐款赊帐期限creditor债权人creditorsledger应付帐款分类帐creditorsledgercontrolaccount应付帐款分类帐统制帐户currentassets流动资产currentliabilities流动负债currentratio流动比率debenture债券debit借方debitadvice借项通知单银行用debitnote借项通知单debtorsledger应收帐款分类帐debtorsledgercontrolaccount应收帐款分类帐统制帐户delcrederecommission担保还款佣金deficit亏绌depreciation折旧depreciationaccountmethod折旧帐法depreciationprovisionaccountmethod折旧准备帐法directexpenses直接费用directmaterial直接原料directwages直接工资discount贴现折价discountsallowed销货折扣discountcolumn折扣栏discountsreceived购货折扣discountingbillofexchange票据贴现discountingcharge贴现手续费dishonouredbill拒付票据doubleentrybookkeeping复式簿记draft汇票drawee受票人drawer发票人drawings提用drawingsaccount提款帐endorsement背书entershort截线entity个体errorofcommission帐名调乱错误errorofomission遗漏错误erroroforiginalentry原始分录错误errorofprinciple原则性错误expenses费用extract抽取facilityextent透支额度factoryoverhead间接制造成本finalaccounts决算表finishedgoods制成品fixedassets固定资产floatingcharge流动抵押品forfeiture没收freehold永久业权generalbookoforiginalentry普通原始簿generaljournal日记簿generalledger总分类帐goingconcern继续经营goodsintransit在运品goodsrepossessedvalue资产收回价值goodssentonconsignmentaccount货物寄销帐goodwill商誉grossloss毛损grossprofit毛利grossprofitratio毛利率hirepurchase租购hirer租购公司historicalcost历史成本holder持票人honourthebillofexchange结算票据impersonalaccount非人名帐户imprestsystem定额制度incomedetermination损益计算indirectexpenses间接费用indirectmaterial间接原料indirectwages间接工资interestaccountmethod利息帐法interestsuspenseaccountmethod预计利息帐法invoice发票issuedatpar平价发行issuedatpremium溢价发行issuedcapital已发行股本joint共同jointventure短期合营jointventureaccount短期合营帐journal日记簿ledger分类帐legalperson法人liabilities负债liquidityratio速动比率longtermliabilities长期负债manufacturingaccount制造成本会计margin毛利率markup加成match配比materiality重点钜数memorandum备忘memorandumjointventureaccount短期合营备忘帐memorandumofassociation组织大纲minoritybalance少量余额monthlystatement月结单netcurrentassets净流动资产netloss净损失netprofit纯利netprofitratio纯利率netpurchases购货净额netsales销货净额nominalaccount虚帐户noting公证文件notingcharges票据拒付手续费objectclause目标条款offer认讲意图openingstock期初存货openingentries开帐分录option购买权ordinaryshares普通股overdraft透支overhead间接费用ownership所有权paidupcapital己缴股本parvalue票面值partnership合伙企业patent专利权payableondemand随要随付personalaccount人名帐户pettycashbook零用现金簿pettycashvoucher零用现金凭单posting过帐preferenceshares优先股premium溢价prepaidexpenses预付费用primecost主要成本prorata按比例分配profitandlossaccount损益帐proprietor资本主provisionforbaddebts呆帐准备prudence稳健保守purchasesaccount购货帐purchasesjournal购货簿purchasesledger应付帐款分类帐purchasesledgercontrolaccount应付帐款分类帐统制帐户quantifiabilityandstablemonetarymeasure数量表达及稳定货币量度quitconcern停止经营realaccount实帐户realisationaccount变产帐receiptsandpaymentsaccount现金收支帐receiptinadvance预取收益recurrentitem经常性项目reducingbalancedepreciationmethod余额递减折旧法replacement重置retiredbill已赎回票据returnsinwardsbook销货退回簿returnoncapitalemployed资本报酬率returnsoutwardsbook购货退出簿revaluationdepreciationmethod重估折旧法royalty专利税salesinvoice销货发票salesjournal销货簿salesledger应收帐款分类帐salesledgercontrolaccount应收帐款分类帐统制帐户setoffs抵销several个别share股份sharecapital股本sharecertificate股票shareholdersequity股东主权shareholdersfund股东资金selfbalancing自平selfbalancingledger自平分类帐singleentrybookkeeping单式簿记sinkingfund偿债基金specialbookoforiginalentry特别原始簿statement报表stockaccount存货帐stockrecords存货记录簿stockturnoverrate存货周转率straightlinedepreciationmethod直线折旧法subsidiaryaccount补助分类帐superprofit超额利润surplus盈余surplusanddeficit余绌suspenseaccount暂记帐户tradediscount营业折扣tradein旧换新tradingaccount购销帐tradingandprofitandlossaccount购销损益帐transfer转让trialbalance试算表trustee信讬人uncalledcapital未催缴股本vendoraccount出让人帐workinprogress在制品workingcapitalratio营运资金比率workingpaper工作底稿yearendstocktaking年终盘点存货